7. Render then to all what is due, etc. The Apostle seems here summarily to include the particulars in which the duties of subjects towards magistrates consist, — that they are to hold them in esteem and honor, that they are to obey their edicts, laws, and judgments, — that they are to pay tributes and customs. By the word fear, he means obedience; by customs and tributes, not only imposts and taxes, but also other revenues. (407)
Now this passage confirms what I have already said, — that we ought to obey kings and governors, whoever they may be, not because we are constrained, but because it is a service acceptable to God; for he will have them not only to be feared, but also honored by a voluntary respect.
(407) The distinction commonly made between the two words is this, — φόρος, “tribute,” is a tax on the person or on lands, and τέλος, “custom,” is what is levied on merchandise. — Ed.